{"id":12537,"date":"2025-06-26T00:00:00","date_gmt":"2025-06-25T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/divorce-et-impots-qui-paie\/"},"modified":"2026-01-29T05:00:25","modified_gmt":"2026-01-29T04:00:25","slug":"divorce-et-impots-qui-paie","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/le-saviez-vous\/divorce-et-impots-qui-paie\/","title":{"rendered":"Divorce et imp\u00f4ts : qui paie ?"},"content":{"rendered":"<div class=\"question-quizz\">\n<p>En instance de divorce, un particulier se voit r\u00e9clamer, au titre de la solidarit\u00e9 fiscale entre \u00e9poux, le paiement du solde de l\u2019imp\u00f4t sur le revenu d\u00fb par le foyer qu\u2019il formait avec son ex-conjoint. Percevant des revenus nettement inf\u00e9rieurs \u00e0 ceux de son \u00ab futur ex-conjoint \u00bb et rencontrant des difficult\u00e9s financi\u00e8res, il demande une d\u00e9charge de solidarit\u00e9 aupr\u00e8s de l\u2019administration fiscale afin de r\u00e9duire, \u00e0 proportion de ses propres revenus, le montant de l\u2019imp\u00f4t dont il est redevable.<\/p>\n<p>Mais remplit-il les conditions pour demander cette d\u00e9charge de solidarit\u00e9 ?<\/p>\n<\/p><\/div>\n<ul class=\"propal-quizz\">\n<li class=\"quizz-a\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Oui <\/a><\/li>\n<li class=\"quizz-b\"><a href=\"#reponse\" onclick=\"document.getElementById('page-fiche').classList.add('quizz-open'); return false;\">Non<\/a><\/li>\n<\/ul>\n<div id=\"rna\" class=\"reponse-non-affichee\"><\/div>\n<div id=\"reponse\" class=\"reponse-quizz-in\">La bonne r\u00e9ponse est&#8230;<br \/>Oui <\/p>\n<p>Par principe, les \u00e9poux mari\u00e9s (quel que soit leur r\u00e9gime matrimonial) et les partenaires de Pacs sont, toutes conditions remplies, solidaires concernant le paiement des dettes fiscales. De plus, la solidarit\u00e9 s\u2019applique en cas de rupture de la vie commune, pendant la proc\u00e9dure de divorce et m\u00eame apr\u00e8s le divorce, s\u2019il reste un reliquat \u00e0 payer au titre de l\u2019imposition commune.&nbsp;<\/p>\n<p>Toutefois, il est possible de demander \u00e0 l\u2019administration fiscale une \u00ab d\u00e9charge de solidarit\u00e9 \u00bb, pour \u00e9chapper \u00e0 l\u2019obligation commune de payer l\u2019imp\u00f4t. Pour l\u2019obtenir, il faut prouver :&nbsp;<\/p>\n<ul>\n<li>qu\u2019il y a rupture de la vie commune ;<\/li>\n<li>que les obligations fiscales du demandeur sont remplies depuis la rupture de la vie commune ;<\/li>\n<li>qu\u2019il existe une disproportion marqu\u00e9e entre la dette fiscale et sa situation financi\u00e8re.<\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>En instance de divorce, un particulier se voit r\u00e9clamer, au titre de la solidarit\u00e9&#8230;<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[],"class_list":["post-12537","post","type-post","status-publish","format-standard","hentry","category-le-saviez-vous"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Divorce et imp\u00f4ts : qui paie ? 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